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This paper aims to establish the extent to which South African state-owned entities (SOEs), where integrated reporting is a quasi-mandatory reporting requirement, have incorporated the principles of the international integrated reporting framework. These identified South African SOE reporting practices are compared with the ‘integrated reporting’ related disclosures of SOEs in selected countries, where integrated reporting remains voluntary.

This paper deploys a qualitative research approach, to thematically analyse the content of publicly available annual or integrated reports of South Africa SOEs, as the primary country of analysis, with those of their counterparts in five purposively selected countries. The relative scores for the SOEs of each country is calculated using a disclosure index derived from the international integrated reporting framework principles.

The paper found that despite being a quasi-mandatory reporting requirement, not all South African SOEs complied with all the international integrated reporting framework principles. Accepting the assertion that integrated reporting enhances organisational transparency and accountability, the accountability disclosure practices of South African SOEs appear more comprehensive than their counterparts in other countries.

Extant research into integrated reporting has primarily focussed on the profit-seeking private sector, with limited research into its applicability in the public sector. This paper attempts to address this paucity by examining aspects of integrated reporting by South African SOEs, which are then compared to accountability reporting practices in other countries.

This chapter investigates the relevance of sustainability accounting practice (SAP) in the actualisation of the United Nations (UN) sustainable development goals (SDGs) 2030. Whilst the SDGs appear general, broad and far-reaching, the sustainable development agenda (SDA) impliedly places responsibilities on member nations to evolve strategies that will ensure the achievement of the SDGs in their respective countries in accordance with national circumstances and peculiar challenges. This brings to bear the need to consider measures to translate the SDGs to realities, especially in developing countries. We use a structured questionnaire to collect data on the application of SAP from publicly listed manufacturing companies in Nigeria. Secondary data on economic performance were obtained from the annual reports of companies for 5 years (2014–2018). Structural Equation Modelling and Mann-Whitney test were applied to analyse data. Result suggests that whilst the implementation level of SAP by companies is generally moderate, internalities/‘pull factors’ such as market orientation and deliberate strategy formulation significantly determine the sophistication level of SAP. The insignificant effect of the externalities/‘push factors’ (i.e. environmental uncertainty, structure of ownership and control, and intensity of competition) on SAP suggests that external pressure on companies to implement sustainability initiatives is weak. We also find that extensive usage of SAP can sustain economic performance in the long run. The chapter provides empirical evidence that manufacturing companies extensively implementing SATs can sustain economic performance and would likely have enough economic resources to implement some initiatives that are fundamental to the actualisation of the SDGs 2030. The chapter contributes to the sparse literature on sustainability practice in developing countries, and incrementally adds to knowledge on the factors driving SAP in a jurisdiction characterised by lax regulatory framework and weak institutional apparatus on sustainability. As evident in our findings, SAP engenders sustainable economic performance.

We set out to carry out a case-control evaluation of psychological distress and emotional pain among adult attendees of a Nigerian dental clinic. A total of 201 subjects, made up of 101 dental patients (test group) matched with age and sex with 100 normal subjects (controls), was recruited into the study. All participants completed a designed socio-demographic questionnaire. General Health Question naire and Psyche ache Assessment Schedule were also administered to assess psychological distress based on cut-off scores ?3 and emotional pain based on cut-off scores ?28 respectively. The mean ages of study and control group were 33 (±12) and 36 (±13) years respectively, and both study and control groups were not significantly different in all the assessed socio-demographic parameters. Overall, 21.8% (n=22) of the subjects had psychological distress, while only 7% of the control group had psychological distress. This difference was statistically significant (P=0.003). Similarly, there was significant difference in the experience of psyche ache (unbearable psychological pain) as over a third of the dental patients (37.6%, n=38) had emotional pain, while only 13% of the controls experienced psych ache (P<0.001). In this study, the burden of psychological distress and emotional pain was many-fold in dental patients when compared with the controls.

This research focuses on the implementation of Just-in-Time (JIT) inventory management, drawing on a case study of a commercial livestock farm located in a swampy area of southern Nigeria.

The research adopts a qualitative approach. Interviews and workshops were used for data collection.

Findings from the study reveal that the commitment on the internal organisational members and skilful collaboration with supply chain partners are required for effective use of JIT, especially in an odd contextual situation such as the case in this study. This also justifies the embraced of additional cost of securing JIT inventory management practices such as the situation in the case study organisation that could not allow conventional inventory management.

It is suggested for further research to consider the topic from a mixed method approach as well as extend the focus on the possibility of legal regulations and government support to exceptional operational practices among organisations, especially those in the context of the food production sector, where this research was based.

The purpose of this paper is to present possible strategic actions that aim to recover the value still remaining in industrial waste.

The research method is a multiple case study. The sample included six Brazilian companies of the footwear, metal-mechanics, pulp and paper, beverages, chemical and food industries. The study investigated the production process, waste generation, internal reuse, the destination of unused waste, difficulties and strategic challenges.

Possible strategies to recover the value remaining in industrial waste are increasing the internal reuse, developing new routes to other industries, reducing the waste generation, increasing the destination to cooperatives or recycling companies, which require studies to understand the legislation and agility in licensing and reducing the logistical cost of the destination.

The study relies on six case studies. Further research shall encompass an entire industry, starting with hypotheses derived from the cases.

The main barriers observed for reuse and recycling are uncertainties and ambiguities in the interpretation of legislation, the difficulty for the environmental licensing for recycling operations, excessive logistics costs for exploration opportunities and the lack of research to reduce the waste generation and to increase the internal reuse.

Waste managed by scavengers’ cooperatives can offer jobs to the people of vulnerable communities.

The study offers robust hypotheses to be tested in a survey on the capacity of a waste management strategy to create competitive advantage in the industry. The study establishes a relationship between waste management and three competitive enablers, compliance, corporate image and green market.

The purpose of this paper is to investigate the degree of improvement in mechanical properties of aluminum alloy (AA6063) after processing with equal channel angular extrusion (ECAE) using four environmentally benign lubricants.

Aluminum (Al) 6063 bar was annealed at 350°C for 1 hour, machined and cut to billets measuring 14 × 14 × 44 mm3. These specimens for extrusions were machined to the specified dimension to a visibly good finish. The billets were extruded through ECAE die of 14 × 14 mm2 channel cross-section area; the channel angle was 120°; and the angle of the outer arc of the channels was 30°. The punch and container used for the experiment were made of tool steel alloy AISI D2, and were chromium-coated and polished. Four lubricants such as palm, olive, coconut and groundnut oils were used in this study.

The yield, ultimate tensile strengths (UTS) and the ductility of the material ECAEed with palm oil as lubricant, which gave the least extrusion pressure, produces the maximum yield, UTS and ductility, followed by groundnut oil and coconut oil, while olive oil gave the least yield strength, (UTS) and ductility. However, palm oil and olive oil have better load reduction than other lubricants. Furthermore, from the hardness results, though scattered, all of the points at the tensile strained side of the extrudate lie within a reasonably narrow band, suggesting a high degree of homogeneity and greater hardness value within the rod than the compressive side after being ECAEed.

It is shown in the paper that all the lubricants tested greatly enhanced mechanical properties of Al 6063 and can effectively replace the petroleum-based lubricants used in forging operations.

Several studies have examined the effect of formal economy (usually proxy by economic growth) on environmental quality; however, the symmetric and asymmetric impact of the informal economy on environmental quality has not been examined in Nigeria. Therefore, this study aims to explore the short- and long-run (a)symmetric effect of formal and informal economies and financial development on Nigeria’s environmental quality between 1984 and 2017.

The study uses ecological footprint to measure environmental quality. An increase in ecological footprint suggests a fall in environmental quality. Informal economy is calculated as a percentage of GDP using the currency demand approach. Autoregressive distributed lag (ARDL), nonlinear ARDL cointegration framework and vector error correction granger causality are used as estimation techniques.

The study’s outcomes establish the existence of asymmetric structure in the link between economic activities and the environment both in the short and long run. The asymmetric results reveal that positive and negative changes in the formal economy increase the ecological footprint in both periods. Hence, activities in the formal economy reduce environmental quality. On the other hand, positive and negative changes in the informal economy only positively influence the ecological footprint in the long run. In contrast, it negatively impacts the ecological footprint in the short run. This suggests that activities in the informal economy worsen the long-run environmental quality. Financial development has a positive influence on the ecological footprint, thus degrading the environmental quality. Furthermore, in the short run, a unidirectional relationship from the formal economy to the ecological footprint, while a bidirectional causality exists between informal and formal economies. Meanwhile, a unidirectional causality from the (in)formal economies and financial development to the ecological footprint was found in the long run.

The outcome of this study shows that both informal and formal economies contribute to ecological footprint; therefore, mainstreaming the informal economy into the formal economy will further increase the problem of environmental degradation and worsen environmental quality.

The study investigates the symmetric and asymmetric effect of formal and informal economies on environmental quality in Nigeria, which is largely missing in the empirical literature.

Mentorship is crucial to the success and accomplishment of librarianship in the contemporary era. This paper aims to investigate the need for mentorship and challenges besetting mentorship in librarianship with specific focus on academic libraries.

Descriptive survey research design was used for the study. The population of the study was 1,214 librarians in 102 academic libraries in Southern Nigeria. Total enumeration sampling technique was adopted for the study.

It was reflected that mentorship, though beset by a number of challenges, is a necessity in librarianship. The hypotheses tested revealed that there is significant relationship between the need for mentorship and the types of mentorship adopted in academic libraries, and that there is no significant difference between the need for mentorship by male and female librarians.

This study affirmed that it is through mentorship that librarians can meet their job demands. Mentorship should therefore be stimulated to bolster the professional and intellectual development of the librarians. The mentees should be carried along in mentorship partnership selection process, and training should be organized for mentors and mentees on mentorship.

The interaction of librarians in the course of mentoring can facilitate work cohesion and enhanced job performance.

The needs for and challenges besetting mentorship in librarianship have been explored by collecting data directly from the librarians. The cloistered nature of librarianship, given the changing nature of the profession owing to massive deployment of Information and Communication Technology in the performance of library operations, means that mentorship should be encouraged in the profession.

This paper intends to investigate the empirical link between governance and energy investment in PPP. To succinctly account for biases in the fixed effects (FE) model, the authors adopted different bias-corrected techniques. The majority of these techniques provided evidence that PPP investments in energy are boosted by increasing the desire for accountability, prioritising the voice of the masses and disabusing the rule of laws. This study could not find any positive influence from the control of corruption to PPP investment in energy.

The acute shortage of power supply in SSA has attracted PPP investments in the energy subsector of the economy, leading to the recent debate on governance and public, private investment. The authors contributed to this argument by examining the impact of country governance on PPP investment in energy using a sample of countries in SSA.

Therefore, the authors concluded that low control of corruption is responsible for the inadequate volume of PPP investments. In the light of this, the government should redefine the anti-corruption bill of their sovereignty to accommodate severe sanctions when necessary.

This paper uses the fixed effects (FE) model by introducing batteries of nonlinear panel models to capture the relationship between the impacts of country governance on PPP investment in energy.